Form DE 542 for Independent Contractors

Form DE 542 is used to assist state and county agencies in locating parents who are delinquent in their child support obligations. Zenefits does not generate form DE 542.

Any California employer who makes a payment of more than $600 to an independent contractor, or makes an agreement to pay a contractor more than $600, must file a Form DE 542 with the California Employment Development Department within twenty days of the payment or signing of that agreement.